The Hoops Corporation manufactures and sells hula hoops. The following data is related to sales and production of the hula hoops for last year. Selling price per unit $8.30 Variable manufacturing costs per unit $1.84 Variable selling and administrative expenses per unit $4.45 Fixed manufacturing overhead (in total) $79,000 Fixed selling and administrative expenses (in total) $84,000 Units produced during the year 510,000 Units sold during year 180,000 Using variable costing, what is the operating income for last year? A. $198,800 B. $524,800 OC. $1,494,000 OD. $361,800